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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Article
Internal Audit and Systems of
Internal Audit in Greek Banks
Author(s)
Ioanna A. Siouziou
Kanellos S. Toudas, Marios Menexiadis
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DOI:10.17265/1537-1514/2017.12.002
Affiliation(s)
Open University of Cyprus, Nicosia, Cyprus
Hellenic Open University, Patras, Greece
ABSTRACT
The aim of this paper, is to
investigate the necessity of internal audit and evaluation functions that can be
served during the period before and after the procedure of a bank merger or acquisition.
The functions of internal control before and after starting a bank merger or acquisition
and also whether internal auditors recognize the considered functions as those which
must be implemented, were considered. Thus, we formed a questionnaire, which was
distributed accordingly. The data obtained were processed using methods of descriptive
statistics. The results record the value they can provide internal control in the
smooth operation of a company in the stages before and after the procedure of a
bank merger or acquisition, and reflect the opinion of the auditors on internal
matters control according to their professional and cultural characteristics.
KEYWORDS
internal auditing, risk, mergers, acquisitions, systems of internal audit
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